United States v. Failla’s Empirical Analysis

Citation profile

7 federal appellate · 2 district ·

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““(a) Reduction for prior taxable year “(1) Excessive profits eliminated for prior taxable year. In the case of a contract with the United States or any agency thereof, or any subcontract thereunder, which is made by the taxpayer, if a renegotiation is made in respect of such contract or subcontract and an amount of excessive profits received or accrued under such contract or subcontract for a taxable year (hereinafter referred to as ‘prior taxable year’) is eliminated and, in a taxable year ending after December 31, 1941, the taxpayer is required to pay or repay to the United States or any agency thereof the amount of excessive-profits eliminated or the amount of excessive profits eliminated is applied as an offset against other-amounts due the taxpayer, the part, of the contract or subcontract price-which was received or was accrued: for the prior taxable year shall be-redueed by the amount of excessive: profits eliminated. * * * ****** “(b) Credit against repayment on>. account of renegotiation or allowance “(1) General rule. There shall: be credited against the amount of' excessive profits eliminated the-amount by which the tax for the-prior taxable year under Chapter 1„ Chapter 2A, Chapter 2B, Chapter-20, and Chapter 2E, is decreased by reason of the application of paragraph (1) of subsection (a); * ****** “(c) Credit in lieu of other’credit, or refund. If a credit is allowed under subsection (b) with respect to a. prior taxable year no other credit or-refund under the”

   1 later decision quote this exact passage · from the majority
   e.g. United States v. Failla

2. ““(a) * * * (1) Excessive profits eliminated for prior taxable year. In the case of a contract with the United States or any agency thereof, * * * which is made by the taxpayer, if a renegotiation is made in respect of such contract * * * and an amount of excessive profits received * * * under such contract * * * for a taxable year (hereinafter referred to as ‘prior taxable year’) is eliminated and, in a taxable year ending after December 31, 1941, the taxpayer is required to pay or repay to the United States or any agency thereof the amount of excessive profits eliminated * * *, the part of the contract * * * price which was received * * * for the prior taxable year shall be reduced by the amount of excessive profits eliminated. * * * “(b) * * * (1) General rule. There shall be credited against the amount of excessive profits eliminated the amount by which the tax for the prior taxable year under Chapter 1, * * * is decreased by reason of the application of paragraph (1) of subsection (a); *”

   1 later decision quote this exact passage · from the majority
   e.g. Failla v. United States

3. ““The statutory jurisdiction of the Court cannot be extended by implication to include counterclaims which seek affirmative relief against the United States. It is well established that sovereign immunity extends not only to original claims but also to counterclaims which demand the entry of an affirmative judgment against the sovereign. The District Courts are without jurisdiction of such claims in the absence of a waiver of immunity.””

   1 later decision quote this exact passage · from the majority
   e.g. 468 F. Supp. 21 - Concerned Citizens of Bushkill Township v. Costle